https://www.taxtmi.com/caselaws?id=788753 The Appellate Authority was directed to consider the petitioner's representation seeking recognition of an amount already deposited as the pre-deposit for filing GST appeals through the portal. The Court noted that the petitioner had already complied with the earlier direction to deposit 10% of the disputed tax, and the later assessment orders followed de novo adjudication. Because the grievance arose from changes in the GST portal architecture and the appeal manual, and from insistence on approval by the competent authority, the authority was required to examine the representation in light of the appeal manual then in force and the Supreme Court decision relied on by the petitioner. en-us Mon, 16 Mar 2026 00:00:00 +0530 Fri, 27 Mar 2026 08:52:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788753 The Appellate Authority was directed to consider the petitioner's representation seeking recognition of an amount already deposited as the pre-deposit for filing GST appeals through the portal. The Court noted that the petitioner had already complied with the earlier direction to deposit 10% of the disputed tax, and the later assessment orders followed de novo adjudication. Because the grievance arose from changes in the GST portal architecture and the appeal manual, and from insistence on approval by the competent authority, the authority was required to examine the representation in light of the appeal manual then in force and the Supreme Court decision relied on by the petitioner. Case-Laws GST Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788753